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Table of Contents
Preface. 1. COMPREHENSIVE CASES. Enron Corporation. Lehman Brothers Holdings Inc. Just for FEET, Inc. Health Management, Inc. The Leslie Fay Companies. Le-Nature's Inc. Navistar International Corporation. Livent, Inc. ZZZZ Best Company, Inc. DHB Industries, Inc. New Century Financial Corporation. Madoff Securities. AA Capital Partners, Inc. 2. AUDITS OF HIGH-RISK ACCOUNTS. Jack Greenberg, Inc. Golden Bear Golf, Inc. Take-Two Interactive Software, Inc. General Motors Company. Lipper Holdings, LLC. CBI Holding Company, Inc. Bankrate, Inc. Belot Enterprises. Powder River Petroleum International, Inc. LocatePlus Holdings Corporation. Overstock.com, Inc. Parker-Halsey Corporation. 3. INTERNAL CONTROL ISSUES. The Trolley Dodgers. Howard Street Jewelers, Inc. Avon Products, Inc. First Keystone Bank. Goodner Brothers, Inc. Buranello's Ristorante. Saks Fifth Avenue. The Boeing Company. Wal-Mart de Mexico. 4. ETHICAL RESPONSIBILITIES OF ACCOUNTANTS. Creve Couer Pizza, Inc. F&C International, Inc. Suzette Washington, Accounting Major. Freescale Semiconductor, Inc. Wiley Jackson, Accounting Major. Arvel Smart, Accounting Major. Zane Corbin, Accounting Major. Dell Inc. 5. ETHICAL RESPONSIBILITIES OF INDEPENDENT AUDITORS. Cardillo Travel Systems, Inc. American International Group, Inc. Caesars Entertainment Corporation. IPOC International Growth Fund, Ltd. Le-Nature's Inc., Part II. Richard Grimes, Staff Accountant. 6. PROFESSIONAL ROLES. Leigh Ann Walker, Staff Accountant. Bill DeBurger, In-Charge Accountant. Hamilton Wong, In-Charge Accountant. Tommy O'Connell, Audit Senior. Avis Love, Staff Accountant. Charles Tollison, Audit Manager. Madison Wells, Audit Manager. Tillman Rollins, Office Managing Partner. 7. PROFESSIONAL ISSUES. Ligand Pharmaceuticals. Sarah Russell, Staff Accountant. Washington Council Ernst & Young. Internet Infamy. Fred Stern & Company, Inc. (Ultramares Corporation v. Touche et al.). First Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.). Texas Drug Warehouse. Frank Coleman, Staff Accountant. Olivia Thomas, Audit Senior. 8. INTERNATIONAL CASES. Longtop Financial Technologies Limited. Kaset Thai Sugar Company. Republic of Somalia. Republic of the Sudan. Shari'a. Olympus Corporation.